Limited Company - Farming

Limited Company - Farming

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I was wondering if anyone could assist. I have a client, a farming Company, which farms 700 acres. All the equipment has now been sold a Farm Business Tenancy agreed with a local farmer. Are the shares of the Limited Company at risk with regard to I.H.T. as the Farm Business Tenancy categorically states that rent is paid under this Agreement. The Company has a controlling Shareholder by virtue of a family holding. Could the minority shareholder be at risk with regard to A.P.R. and also B.P.R.
Paul Berry

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